Statute
Section 179 — Corporation Tax Act 2009: Seller controlled by buyer etc
Text of the provision Official document
Seller controlled by buyer etc 179 1 This section applies if a disposal of know-how is by way of sale and—
a the seller is a body of persons over which the buyer has control, b the buyer is a body of persons over which the seller has control, or c both the seller and the buyer are bodies of persons and another person has control over both of them.
2 In such a case—
a section 177 does not apply, and b no election may be made under section 178.
3 For the purposes of this section “ body of persons ” includes a firm.
Official source: legislation.gov.uk
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